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2016 (7) TMI 431 - CGOVT - Central ExciseClaim of rebate/refund - Procedure of A.R.E.-1 followed instead of A.R.E-2 as contended by the department - exported the goods on payment of duty - Rule 18 of Central Excise Rule, 2002 read with Notification No. 19/2004-CE(NT) dated 06.0912004 - Department found that, goods were exported by availing benefit under Notification No. 21/2004-CE(NT) dated 06.09.2004 and Notification No, 43/2001-CE(NT) dated 26.06.2001 as certified by them at Sr. No. 3(b) & (c) of the ARE-I. - According to the department, Under the Notification No. 21/2004-CE(NT) dated 06.09.2004, it is mandatory to clear the goods for export in form ARE-2 and file the rebate claims with the jurisdictional Assistant / Deputy Commissioner. It is also, mandatory to clear goods for export under Bond / Letter of undertaking under Notification Nor. 43/2001-CE(NT) dated 26.062001. Held that:- There is no independent evidences on record to show that the applicant have exported the goods without payment of duty under ARE-2 or under Bond. Under such circumstances, Government finds force in contention of applicant that they have by mistake ticked in ARE-I form declaration and they have not availed benefit of Notification 21/04-CE(NT) dated 0609.2004 and Notification 43/01-CE(NT) dated 26.062001. In this case, there is no dispute regarding export of duty paid goods. Simply ticking a wrong declaration in ARE-I form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such circumstances, the rebate claims cannot be rejected for procedural lapses of wrong ticking. In catena of judgments, the Government of India has held that benefit of rebate claim cannot be denied for minor procedural infraction when substantial compliance of provisions of notification and rules is made by claimant. However since it is a matter of fact which requires verification in view of rival claims, therefore, the case is remanded back to the original authority to verify the claim of the applicant that they have not availed benefit of Notification 21/04-CE(NT) dated 06.092004 and Notification 43/01-CE (NT) dated 2606.2001 and thereafter subject to the satisfaction of the - Decided partly in favor of assessee by way of remand.
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